The Influence of Participation in Budgeting, Budget Evaluation, and Accountability Accounting on Managerial Performance in Regional Apparatus Organizations (Opd) Deli Serdang Regency
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Jul 1, 2022
Keywords:
Budgeting Participation, Budget Evaluation, Responsibility Accounting, Managerial Performance
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Computer Science
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Abstract
This study aims to examine and analyze the effect of Budgeting Participation, Budget Evaluation, and Accountability Accounting on the Managerial Performance of Regional Apparatus Organizations (OPD) Deli Serdang Regency. The type of research used is causal research. The population in this study is the manager of the work unit or structural officials at the Deli Serdang Regency Government's Regional Apparatus Organization Work Unit, amounting to 124 people from 31 OPD. The data in this study are primary data and data collection techniques using questionnaires. The data analysis method used in this research is structural equation modeling-partial least square (SEM-PLS) using SmartPLS software. The results of this study indicate that Participation in Budgeting, Budget Evaluation, and Accountability Accountability each has a significant positive effect on the Managerial Performance of Regional Apparatus Organizations (OPD) Deli Serdang Regency. This means that if Participation in Budgeting, Budgeting Evaluation, and Accountability is increased, it will improve managerial performance.
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How to Cite
Nasution, I. W., Erlina and Keulana Erwin (2022) “The Influence of Participation in Budgeting, Budget Evaluation, and Accountability Accounting on Managerial Performance in Regional Apparatus Organizations (Opd) Deli Serdang Regency”, Jurnal Mantik, 6(2), pp. 1459-1466. doi: 10.35335/mantik.v6i2.2544.
References
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Ahmad. (2016). Performance-Based Budgeting (Performance Based Budgeting). Pustipad UIN Alauddin.
Adisaputro, G. and A. Marwan, 2010. Organizational Budget, Second Edition.
Yogyakarta: BPFE.
Adongo, KO & A. Jagongo. 2013. Budgetary Control as a Measure of Financial
Budget, Clarity of Budget Goals, Budget Feedback, Budget Evaluation and Difficulty of Budget Targets on Organizational Managerial Performance of the Public Service Board of the University of Riau. Journal of Accounting, Vol. 9(1) : 73 – 89.
Bereki, I. 2018. The Effect of Participation in Budgeting and Clarity
Budget Targets on the Performance of Local Government Officials with Three Moderating Variables. Thesis. Yogyakarta: Graduate Program of the YKPN College of Economics.
BPK-RI. (2020). Summary of Regional Examination Results (IHPD) of North Sumatra Province in 2020.
Bz, FS, & Ardy, F. (2018). The Effect of Budget Participation, Description of Budget Objectives and Public Accountability to the Performance of Government of Aceh's Apparatus (Study on Regional Work Unit Provincial Aceh Region). 3(03), 1394–1401. https://doi.org/10.18535/afmj/v3i3.06
Cheung, KCC (2003). Impact of Participation in Budgeting and Information Asymmetry on Managerial Performance in the Macau Service Sector. 1(2).
Dakhli, A. (2010). BUDGETARY PARTICIPATION , LOCUS OF CONTROL AND JOB SATISFACTION IN TUNISIA To cite this version : HAL Id : halshs-00459229 BUDGETARY PARTICIPATION , LOCUS OF CONTROL AND SATISFACTION.
Degenhart, L. (2020). EVIDENCE OF THE RELATIONSHIP BETWEEN BUDGETARY PARTICIPATION , ORGANIZATIONAL COMMITMENT AND MANAGERIAL PERFORMANCE. 997–1016.
Emilia, RN 2013. The Effect of Participation in Budgets and Clarity of Goals
Budget and Managerial Role of Regional Financial Management on Regional Government Performance (Empirical Study on Bengkulu Provincial Government). Journal of Fairness Volume 3, Number 3: 42 – 53.
Garrison, Ray H., Eric W. Noreen, Peter C. Brewer. 2013. Managerial Accounting.
Edition 14. Kartika Dewi Translator. Jakarta: Salemba Empat. Ghozali. 2016. Application of Multivariete Analysis With IBM SPSS Program.
Semarang: Diponegoro University Publishing Agency.
Giusti, G., AS Kustono and R., Effendi. 2018. The Effect of Budget Participation
Against Managerial Performance with Organizational Commitment and Motivation as Intervening Variables. e-Journal of Business Economics and Accounting, 2018, Volume V (2) : 121-128.
Hansen, DR, & Mowen, MM 2013. Managerial Accounting. Eighth Edition,
Translated by: Deny Arnos Kwary. Jakarta: Salemba Empat.
Hariyanto, E. (2018). EFFECT OF PARTICIPATORY BUDGETING ON MANAGER PERFORMANCE : GOAL COMMITMENT AND MOTIVATION AS. Advances in Social Science, Education and Humanities Research, 231(Amca), 334–337.
Horngren, T. Charles, M. Datar Srikant, and Foster George. 2008, Accounting
The Cost of Managerial Emphasis, Book 2. Translation of P. A Lestari. Jakarta : Erlangga.
Hutama, RS and I. Yudianto. 2019. The Influence of Budget Participation,
Budget Goals Clarity and Internal Control Systems Implementation on Local Government Performance. Journal of Accounting Auditing and Business - Vol.2, No.2 : 58 – 76.
Hutama, RS, & Yudianto, I. (2019). The Influence of Budget Participation, Budget Goals Clarity and Internal Control Systems Implementation on Local Government Performance. 2(2).
Idawati, W. (2011). Contingency Theory Approach in Management Decision Making Perspective. Journal of Business Accounting, 4(1), 54–67.
Jatmiko, B., Laras, T., & Rohmawati, A. (2020). Budgetary Participation , Organizational Commitment , and Performance of Local Government Apparatuses. Journal of Asian Finance, Economics and Business, 7(7), 379–390. https://doi.org/10.13106/jafeb.2020.vol7.no7.379
Juwita, R. (2020). Implementation of Accountability and Budgetary Participation in Managerial Performance in Government Organizational Units of West Java Province. Competitive, 15(1), 1–12.
Karsam. (2015). Effect of Budget Emphasis and Motivation on the Relationship between Participative Budgeting and Budgetary Slack and the Impact on the Managerial Performance (A Study on Educational Foundations and Cooperatives in the Banten Province). Research Journal of Finance and Accounting, 6(1), 10–26. www.iiste.org
Kenisah, ML, & Carolina, Y. (2020). Analysis of Factors Which Affect Budgetary Slack ( Survey of SOE in Bandung ). 24(1), 96–114.
Kewo, CL (2014). The Effect of Participative Budgeting, Budget Goal Clarity and Internal Control Implementation on Managerial Performance. 5(12), 81–88.
Mah, O., Al-Khadash, H., Idris, M., & Ramadan, A. (2013). The Impact of Budgetary Participation on Managerial Performance: Evidence from Jordanian University Executives. 3(3), 133–156.
Maiga, AS, Nilsson, A., & Jacobs, FA (2014). Assessing the impact of budgetary participation on budgetary outcomes : the role of information technology for enhanced communication and activity-based costing. https://doi.org/10.1007/s00187-014-0191-9
Malinda, O., Dewi, FG, & Gamayuni, RR (2019). The Effect of Incentives and Non-Financial Performance on Managerial Performance. 12(1), 41–54.
Melianawati, A., & Setiawati, E. (2021). The Influence of Participation in Budgeting, Decentralization, and Work Motivation on Regional Apparatus Organizations. The thrill of 2021, 131–137.
Muawanah, T. (2022). ANALYSIS OF THE ROLE AND CONCEPT OF RESPONSIBILITY ACCOUNTING IN THE GOVERNMENT AND PRIVATE SECTOR. Rifle, 2(1), 10–16.
uzahid, M. (2019). The effect of participatory budgeting, clarity of budget objectives on managerial performance in north aceh district. Journal of Accounting, 9(1), 17–32. https://doi.org/: https://doi.org/10.33369/j.akuntansi.9.1.17-32
Nanda, R., & Darwanis. (2016). Analysis of Performance-Based Budget Implementation in Local Government (Descriptive Study at the DPKKD Office of South Aceh Regency). Scientific Journal of Accounting Economics Students (JIMEKA), 1(1), 327–340.No Title. (nd). 343–360.
Rachmawati, L., Fadah, I., & Titisari, P. (2021). THE EFFECT OF BUDGET PARTICIPATION ON ORGANIZATIONAL CULTURE , DECENTRALIZATION , AND CHARACTERISTICS OF EFFECTIVE MANAGEMENT ACCOUNTING INFORMATION. 18(7), 1551–1562.
Rusmana, O. (nd). IMPLEMENTATION OF PERFORMANCE-BASED BUDGETING TOWARDS PERFORMANCE OF BANYUMAS LOCAL GOVERNMENT Oman Rusmana 1 Ulfa Melissa Handoko Putri 2.
Safitri, F. (2022). THE EFFECT OF PERFORMANCE-BASED BUDGET APPLICATION ON THE EFFECTIVENESS OF BUDGET REALIZATION AT THE POPULATION AND CIVIL REGISTRATION DEPARTMENT OF TANGERANG SELATAN CITY. Journal of Research Innovation, 2(12), 4083–4094.
Sarwendhi, RA (2021). The effect of participatory budgeting , information asymmetry , and organizational commitment on budgetary slack. 11(2), 209–219. https://doi.org/10.14414/tiar.v11i2.2428
Sastrawan, H., Dewi, FG, & Yuliansyah, Y. (2019). The effect of budgetary participation on managerial performance : internal control and organizational commitments as intervening variables. 1(2), 105–118.
Serdang, PD (2021). Kemenpan-RB Evaluation of SAKIP Implementation in Deli Serdang Regency Government. Portal.Deliserdangkab.Go.Id.
Simarmata, SP (2021). BPK's LHP: 24 Vehicles from the Deli Serdang Regency Government Service Unclear, Here's a List of Users. Medan Bisnis Daily.Com.
Siswantoro, D. (2020). The Effect of Participatory budgeting on Managerial Performance with Moderating Variables. 12(1), 17–31.
Sofyani, H., Fandi, M., Santo, I., Najda, T., & Romario, D. (2020). The Role of Budgetary Participation and Environmental Uncertainty in Influencing Managerial Performance of Village Government. 21(2). https://doi.org/10.18196/jai.2102148
Studies, B. (2019). EFFECT OF BUDGET PARTICIPATION ON MANAGERIAL PERFORMANCE MEDIATED BY JOB SATISFACTION AND ORGANIZATIONAL. Journal of Business Studies, 04(1), 54–66. http://journal.uta45jakarta.ac.id/index.php/jbsuta
Sulistiyo, H. (2021). THE EFFECT OF BUDGET PLANNING AND BUDGET EVALUATION. Nominal: Accounting and Management Research Barometer, 10(1), 118–134.
Susanti, N., & Eprillison, V. (2019). Budgeting Participation and Managerial Performance of Government Apparatus. Advances in Economics, Business and Management Research, 64, 73–79. https://www.atlantis-press.com/proceedings/piceeba2-18/125907892
Susanti Nora, Eprillison Vivina, J. (2019). Budgeting Participation and Managerial Performance of Government Apparatus. Advances in Economics, Business and Management Research, 3(64), 73–79. https://doi.org/https://doi.org/10.2991/piceeba2-18.2019.10
Tahar, A., & Sofyani, H. (2020). Budgetary Participation , Compensation , and Performance of Local Government Working Unit : The Intervening Role of Organizational Commitment. 21(1). https://doi.org/10.18196/jai.2101142
Tarigan, J. (2015). The Influence of Budgeting Participation on Managerial Performance in Service Companies : An Evidence from Indonesia Josua Tarigan. 15(1997), 95–105.
Wirtschaft, ZBWL (2017). BUDGET PRESSURE AND MONITORING. Accounting & Taxation Review, 1, 9–37. http://hdl.handle.net/11159/4358 Kontakt/Contact
https://bppk.kemenkeu.go.id/content/berita/balai-diklat-keuangan-malang-sistem
oversight-inherent-functional-and-political-supervision-2019-11-05-71698c2a/
Ahmad. (2016). Performance-Based Budgeting (Performance Based Budgeting). Pustipad UIN Alauddin.
Adisaputro, G. and A. Marwan, 2010. Organizational Budget, Second Edition.
Yogyakarta: BPFE.
Adongo, KO & A. Jagongo. 2013. Budgetary Control as a Measure of Financial
Budget, Clarity of Budget Goals, Budget Feedback, Budget Evaluation and Difficulty of Budget Targets on Organizational Managerial Performance of the Public Service Board of the University of Riau. Journal of Accounting, Vol. 9(1) : 73 – 89.
Bereki, I. 2018. The Effect of Participation in Budgeting and Clarity
Budget Targets on the Performance of Local Government Officials with Three Moderating Variables. Thesis. Yogyakarta: Graduate Program of the YKPN College of Economics.
BPK-RI. (2020). Summary of Regional Examination Results (IHPD) of North Sumatra Province in 2020.
Bz, FS, & Ardy, F. (2018). The Effect of Budget Participation, Description of Budget Objectives and Public Accountability to the Performance of Government of Aceh's Apparatus (Study on Regional Work Unit Provincial Aceh Region). 3(03), 1394–1401. https://doi.org/10.18535/afmj/v3i3.06
Cheung, KCC (2003). Impact of Participation in Budgeting and Information Asymmetry on Managerial Performance in the Macau Service Sector. 1(2).
Dakhli, A. (2010). BUDGETARY PARTICIPATION , LOCUS OF CONTROL AND JOB SATISFACTION IN TUNISIA To cite this version : HAL Id : halshs-00459229 BUDGETARY PARTICIPATION , LOCUS OF CONTROL AND SATISFACTION.
Degenhart, L. (2020). EVIDENCE OF THE RELATIONSHIP BETWEEN BUDGETARY PARTICIPATION , ORGANIZATIONAL COMMITMENT AND MANAGERIAL PERFORMANCE. 997–1016.
Emilia, RN 2013. The Effect of Participation in Budgets and Clarity of Goals
Budget and Managerial Role of Regional Financial Management on Regional Government Performance (Empirical Study on Bengkulu Provincial Government). Journal of Fairness Volume 3, Number 3: 42 – 53.
Garrison, Ray H., Eric W. Noreen, Peter C. Brewer. 2013. Managerial Accounting.
Edition 14. Kartika Dewi Translator. Jakarta: Salemba Empat. Ghozali. 2016. Application of Multivariete Analysis With IBM SPSS Program.
Semarang: Diponegoro University Publishing Agency.
Giusti, G., AS Kustono and R., Effendi. 2018. The Effect of Budget Participation
Against Managerial Performance with Organizational Commitment and Motivation as Intervening Variables. e-Journal of Business Economics and Accounting, 2018, Volume V (2) : 121-128.
Hansen, DR, & Mowen, MM 2013. Managerial Accounting. Eighth Edition,
Translated by: Deny Arnos Kwary. Jakarta: Salemba Empat.
Hariyanto, E. (2018). EFFECT OF PARTICIPATORY BUDGETING ON MANAGER PERFORMANCE : GOAL COMMITMENT AND MOTIVATION AS. Advances in Social Science, Education and Humanities Research, 231(Amca), 334–337.
Horngren, T. Charles, M. Datar Srikant, and Foster George. 2008, Accounting
The Cost of Managerial Emphasis, Book 2. Translation of P. A Lestari. Jakarta : Erlangga.
Hutama, RS and I. Yudianto. 2019. The Influence of Budget Participation,
Budget Goals Clarity and Internal Control Systems Implementation on Local Government Performance. Journal of Accounting Auditing and Business - Vol.2, No.2 : 58 – 76.
Hutama, RS, & Yudianto, I. (2019). The Influence of Budget Participation, Budget Goals Clarity and Internal Control Systems Implementation on Local Government Performance. 2(2).
Idawati, W. (2011). Contingency Theory Approach in Management Decision Making Perspective. Journal of Business Accounting, 4(1), 54–67.
Jatmiko, B., Laras, T., & Rohmawati, A. (2020). Budgetary Participation , Organizational Commitment , and Performance of Local Government Apparatuses. Journal of Asian Finance, Economics and Business, 7(7), 379–390. https://doi.org/10.13106/jafeb.2020.vol7.no7.379
Juwita, R. (2020). Implementation of Accountability and Budgetary Participation in Managerial Performance in Government Organizational Units of West Java Province. Competitive, 15(1), 1–12.
Karsam. (2015). Effect of Budget Emphasis and Motivation on the Relationship between Participative Budgeting and Budgetary Slack and the Impact on the Managerial Performance (A Study on Educational Foundations and Cooperatives in the Banten Province). Research Journal of Finance and Accounting, 6(1), 10–26. www.iiste.org
Kenisah, ML, & Carolina, Y. (2020). Analysis of Factors Which Affect Budgetary Slack ( Survey of SOE in Bandung ). 24(1), 96–114.
Kewo, CL (2014). The Effect of Participative Budgeting, Budget Goal Clarity and Internal Control Implementation on Managerial Performance. 5(12), 81–88.
Mah, O., Al-Khadash, H., Idris, M., & Ramadan, A. (2013). The Impact of Budgetary Participation on Managerial Performance: Evidence from Jordanian University Executives. 3(3), 133–156.
Maiga, AS, Nilsson, A., & Jacobs, FA (2014). Assessing the impact of budgetary participation on budgetary outcomes : the role of information technology for enhanced communication and activity-based costing. https://doi.org/10.1007/s00187-014-0191-9
Malinda, O., Dewi, FG, & Gamayuni, RR (2019). The Effect of Incentives and Non-Financial Performance on Managerial Performance. 12(1), 41–54.
Melianawati, A., & Setiawati, E. (2021). The Influence of Participation in Budgeting, Decentralization, and Work Motivation on Regional Apparatus Organizations. The thrill of 2021, 131–137.
Muawanah, T. (2022). ANALYSIS OF THE ROLE AND CONCEPT OF RESPONSIBILITY ACCOUNTING IN THE GOVERNMENT AND PRIVATE SECTOR. Rifle, 2(1), 10–16.
uzahid, M. (2019). The effect of participatory budgeting, clarity of budget objectives on managerial performance in north aceh district. Journal of Accounting, 9(1), 17–32. https://doi.org/: https://doi.org/10.33369/j.akuntansi.9.1.17-32
Nanda, R., & Darwanis. (2016). Analysis of Performance-Based Budget Implementation in Local Government (Descriptive Study at the DPKKD Office of South Aceh Regency). Scientific Journal of Accounting Economics Students (JIMEKA), 1(1), 327–340.No Title. (nd). 343–360.
Rachmawati, L., Fadah, I., & Titisari, P. (2021). THE EFFECT OF BUDGET PARTICIPATION ON ORGANIZATIONAL CULTURE , DECENTRALIZATION , AND CHARACTERISTICS OF EFFECTIVE MANAGEMENT ACCOUNTING INFORMATION. 18(7), 1551–1562.
Rusmana, O. (nd). IMPLEMENTATION OF PERFORMANCE-BASED BUDGETING TOWARDS PERFORMANCE OF BANYUMAS LOCAL GOVERNMENT Oman Rusmana 1 Ulfa Melissa Handoko Putri 2.
Safitri, F. (2022). THE EFFECT OF PERFORMANCE-BASED BUDGET APPLICATION ON THE EFFECTIVENESS OF BUDGET REALIZATION AT THE POPULATION AND CIVIL REGISTRATION DEPARTMENT OF TANGERANG SELATAN CITY. Journal of Research Innovation, 2(12), 4083–4094.
Sarwendhi, RA (2021). The effect of participatory budgeting , information asymmetry , and organizational commitment on budgetary slack. 11(2), 209–219. https://doi.org/10.14414/tiar.v11i2.2428
Sastrawan, H., Dewi, FG, & Yuliansyah, Y. (2019). The effect of budgetary participation on managerial performance : internal control and organizational commitments as intervening variables. 1(2), 105–118.
Serdang, PD (2021). Kemenpan-RB Evaluation of SAKIP Implementation in Deli Serdang Regency Government. Portal.Deliserdangkab.Go.Id.
Simarmata, SP (2021). BPK's LHP: 24 Vehicles from the Deli Serdang Regency Government Service Unclear, Here's a List of Users. Medan Bisnis Daily.Com.
Siswantoro, D. (2020). The Effect of Participatory budgeting on Managerial Performance with Moderating Variables. 12(1), 17–31.
Sofyani, H., Fandi, M., Santo, I., Najda, T., & Romario, D. (2020). The Role of Budgetary Participation and Environmental Uncertainty in Influencing Managerial Performance of Village Government. 21(2). https://doi.org/10.18196/jai.2102148
Studies, B. (2019). EFFECT OF BUDGET PARTICIPATION ON MANAGERIAL PERFORMANCE MEDIATED BY JOB SATISFACTION AND ORGANIZATIONAL. Journal of Business Studies, 04(1), 54–66. http://journal.uta45jakarta.ac.id/index.php/jbsuta
Sulistiyo, H. (2021). THE EFFECT OF BUDGET PLANNING AND BUDGET EVALUATION. Nominal: Accounting and Management Research Barometer, 10(1), 118–134.
Susanti, N., & Eprillison, V. (2019). Budgeting Participation and Managerial Performance of Government Apparatus. Advances in Economics, Business and Management Research, 64, 73–79. https://www.atlantis-press.com/proceedings/piceeba2-18/125907892
Susanti Nora, Eprillison Vivina, J. (2019). Budgeting Participation and Managerial Performance of Government Apparatus. Advances in Economics, Business and Management Research, 3(64), 73–79. https://doi.org/https://doi.org/10.2991/piceeba2-18.2019.10
Tahar, A., & Sofyani, H. (2020). Budgetary Participation , Compensation , and Performance of Local Government Working Unit : The Intervening Role of Organizational Commitment. 21(1). https://doi.org/10.18196/jai.2101142
Tarigan, J. (2015). The Influence of Budgeting Participation on Managerial Performance in Service Companies : An Evidence from Indonesia Josua Tarigan. 15(1997), 95–105.
Wirtschaft, ZBWL (2017). BUDGET PRESSURE AND MONITORING. Accounting & Taxation Review, 1, 9–37. http://hdl.handle.net/11159/4358 Kontakt/Contact
https://bppk.kemenkeu.go.id/content/berita/balai-diklat-keuangan-malang-sistem
oversight-inherent-functional-and-political-supervision-2019-11-05-71698c2a/
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